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1985 (8) TMI 190 - CEGAT, MADRASExtract: .......stainable. 6. In the result the order of the Collector is upheld subject to the above modification that set-off of duty in respect of motors claimed as a special one and utilised in the manufacture of blowers during the years 1977-78 and 1978-79, we allow the appeal by applying Notification No. 124/65 and no duty is demandable for the year 1976-77.
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